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All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Mhd Shafwan Aziz
Universitas Muslim Nusantara AL- Washliyah
Economics, Econometrics & Finance

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Analisis Perencanaan Anggaran Dalam Meningkatkan Kinerja Keuangan Pada BKPSDM Serdang Berdagai Mhd Shafwan Aziz; Ratna Sari Dewi; Reza Hanafi Lubis; Henny Andriyani Wirananda
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6894

Abstract

This study aims to analyze the role of budget planning in improving the financial performance of the Personnel and Human Resources Development Agency (BKPSDM) of Serdang Bedagai Regency for the 2023–2025 period. The research employs a qualitative descriptive approach with a case study method. Informasi were collected through in-depth interviews with four informants directly involved in the budgeting process, as well as documentation of budget realization reports. Financial performance was measured using effectiveness and efficiency ratios based on the Value for Money concept. The findings reveal that financial performance fluctuated significantly, with an effectiveness ratio of 69.84% (less effective) in 2023, increasing to 96.03% (effective) in 2024, then decreasing to 87.90% (fairly effective) in 2025. The efficiency ratio showed 69.84% (efficient) in 2023, 96.03% (less efficient) in 2024, and 87.90% (fairly efficient) in 2025. Budget planning plays a crucial role as a planning tool, control tool, and performance evaluation tool. Mature budget planning contributed to significant improvements in budget absorption, particularly from 2023 to 2024. However, inconsistent planning quality, external policy changes, and technical constraints remain the main causes of performance fluctuations. This research recommends strengthening human resource capacity, improving coordination, and anticipating policy changes to achieve more stable financial performance.
Co-Authors Henny Andriyani Wirananda Ratna Sari Dewi Reza Hanafi Lubis